Portions of the financial statements for Peach Computer are provided below. PEACH COMPUTER Income Statement For the year ended December 31, 2021 Net sales $ 1,975,000 Expenses: Cost of goods sold $ 1,120,000 Operating expenses 630,000 Depreciation expense 57,000 Income tax expense 47,000 Total expenses 1,854,000 Net income $ 121,000 PEACH COMPUTER Selected Balance Sheet Data December 31 2021 2020 Increase (I) or Decrease (D) Cash $ 109,000 $ 88,500 $ 20,500 (I) Accounts receivable 45,700 52,500 6,800 (D) Inventory 82,000 58,500 23,500 (I) Prepaid rent 3,700 6,400 2,700 (D) Accounts payable 52,000 40,500 11,500 (I) Income tax payable 5,700 13,500 7,800 (D) Required: Prepare the operating activities section of the statement of cash flows for Peach Computer using the indirect method. (List cash outflows and any decrease in cash as negative amounts.)